TMI Blog

2018 (6) TMI 621

Whether the issue is related to Customs or is related to Goods and Services Tax? - Held that:- The applicant is well aware that the issue is related to place of supply - the question raised in the application for advance ruling pertains to the Customs’ domain and not to the Goods and Services Tax domain. This fact is bolstered by the proviso to sub-section (1) of Section 5 of the IGST Act, 2017.
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fit for admission or not. Shri Shivrajan Kalyanaraman was requested on that day to submit the reasons / provisions on following issues by 23/25.10.2017. (i) Whether the authority is within jurisdiction to admit application especially on the issue of place of supply ? (ii) Whether the issue is related to Customs or is related to Goods and Services Tax? 2. The applicant has filed its further submiss .....

; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. No other issue can be decided by the Advance Ruling Authority and therefore the Acts limit the Advance Ruling Authority to decide the issues earmark .....

er Section 7 of the IGST Act, 2017, which is for place of supply . As the place of supply is not covered by Section 97(2) of the Acts, this authority is helpless to answer the questions raised in the application, as it is lacking jurisdiction to decide the issues. 5. The applicant itself in its application in reply to second query has stated as under :- However, the question before the Advance Rul .....

3 of the Customs Tariff Act, 1975 (51 of 1975) on the value as determined under the said Act at the point when duties of customs are levied on the said goods under section 12 of the Customs Act, 1962 (52 of 1962). It is also observed that the Central Board of Excise and Customs has issued Circular No. 33/2017-Cus dated 01.08.2017, on the issue of High Sea Sales. Thus, the issue of High Sea Sale f .....